Ricky Gervais seems ready to give Hollywood an even worse scorching this Sunday when he hosts the Golden Globes against the backdrop of Occupy Wall Street.

“They’re the wealthiest, most privileged people in the world,” the comic says of Hollywood’s A-list in an upcoming Esquire interview. “Offense is taken, not given.”

Gearing up for his third time as host, Gervais adds, “Imagine if I had gone out there and said, ‘We’re all in the same gang. Aren’t we brilliant? Us millionaires together’ . . . I’m not a wolf in sheep’s clothing. I’m a wolf in wolf’s clothing.”

Gervais’ skewering of stars last year had one of his targets, Robert Downey Jr., calling the show, “hugely mean-spirited, with mildly sinister undertones.” Prime Gervais victims this time around could include Kim Kardashian and Kris Humphries, Ashton Kutcher and Demi Moore, Eddie Murphy, Alec Baldwin, Tom Cruise, Justin Bieber and any presenters and winners crossing the stage.

“There was a Roman emperor who hired someone to whisper, ‘You’re just a man,’ in his ear as he walked around the crowds,” Gervais says of Hollywood hubris. “Just to remind him, because he knew if everyone tells you, you’re a god, then you are. And so he hired someone to say, ‘You’re just a man.’ ”

He further says he has zero regrets about razzing the stars: “I stand by everything. You can apologize for things you do when you’re 15, but not when you’re 50.

“I think Hollywood’s gotten more reactionary and conservative over the years, because there’s no longer art in Hollywood,” he says.

Gervais has felt guilty about rolling in dough. The Times of London’s Rich List pegged him to be worth $52 million.

“When ‘The Office’ broke, I felt guilty about it. You know, I was so proud . . . and then when the check came through, it sort of ruined it a bit,” Gervais told “Today” this week. “I’ve never done anything for a million pounds that I wouldn’t do for free.”